FAC Explorer

Finding 394944 (2023-001)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-04-28
Audit: 304811
Organization: Legal Aid Chicago (IL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Ineligible Private Attorney Involvement (PAI) time was recorded, risking noncompliance with LSC grant requirements.
  • Impacted Requirements: PAI time must be tracked separately to ensure compliance with federal regulations.
  • Recommended Follow-Up: Management should establish a review process for PAI time entries to verify their accuracy.

Finding Text

2023-001: Private Attorney Involvement (PAI) Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC GrantsAssistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2023 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: PAI time is required to be tracked separately to document compliance with the PAI requirement under the LSC grant. Condition: Not all PAI time entries tested were for eligible PAI time. Questioned costs: None Context: Three of the 40 PAI time entries tested had time coded to PAI despite not being eligible PAI time. Cause: Unknown. Effect: Entering ineligible PAI time leads to a higher risk of noncompliance with regulations. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding.

Corrective Action Plan

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: On a monthly basis, the Deputy Director/General Counsel will run a LegalServer report on PAI time, including missing activity details, and will follow up with each person to correct their time records as needed. We will also provide additional training to staff on requirements for classifying time as PAI, and the importance of accuracy in timekeeping detail.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 394945 2023-002
    Significant Deficiency
  • 971386 2023-001
    Significant Deficiency
  • 971387 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.U00 Legal Services Corporation $8.70M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.47M
21.023 Emergency Rental Assistance Program $833,960
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $796,475
16.575 Crime Victim Assistance $735,465
93.569 Community Services Block Grant $421,497
14.418 Private Enforcement Initiatives $404,382
16.320 Services for Trafficking Victims $289,568
93.914 Hiv Emergency Relief Project Grants $262,642
16.524 Legal Assistance for Victims $246,979
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $168,802
21.026 Homeowner Assistance Fund $103,234
21.008 Low Income Taxpayer Clinics $100,000
93.262 Occupational Safety and Health Program $69,722
93.052 National Family Caregiver Support, Title Iii, Part E $64,839
93.667 Social Services Block Grant $64,558
14.241 Housing Opportunities for Persons with Aids $56,861
64.056 Legal Services for Homeless Veterans and Veterans At-Risk for Homelessness $52,715
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $22,990
93.747 Elder Abuse Prevention Interventions Program $7,971